分税制改革、财政分权与中国经济增长  

The Fenshuizhi Reform,Fiscal Decentralization,and Economic Growth in China

作　　者：张晏[1] 龚六堂[2] 

机构地区：[1]复旦大学中国经济研究中心 [2]北京大学光华管理学院应用经济学系

出　　处：《经济学（季刊）》2005年第1期75-108,共34页China Economic Quarterly

基　　金：国家自然科学基金委(编号:70271063);教育部人文社会科学“十五”规划项目(01JA790020)资助

摘　　要：本文在Zhang和Zou（1998）与Lin和Liu（2000）的框架下实证检验了中国1986n2002年财政分权与经济增长的关系，发现我国的财政分权效应存在显著的跨时差异和地区差异。我们认为，分税制改革后各级政府之间政策协调能力的加强是促进财政分权积极作用的重要原因之一。同时，体制变革的因素、转移支付的设计和政府财政支出的构成也影响了财政分权与经济增长之间的关系。This paper investigates the effects of fiscal decentralization on provincial economic growth in China with a panel data set. Based on Zhang and Zou （1998） and Lin and Liu （2000）, we find the fenshuizhi reform largely changes the relationship between fiscal decentralization and economic growth, which is significantly negative before 1994 while significantly positive over the nine years since then. The coefficient of fiscal decentralization is no longer significantly negative in the sample from 1986 to 2002. The sub-sample analysis finds a positive relationship between fiscal decentralization and economic growth in the localities with higher per capita GDP, but none in the localities with lower per capita GDP from 1994 to 2002. We attribute the intertemporal change and interregional differences of the fiscal decentralization effects in China to the improved coordination and intervention power of the governments after the 1994 tax reform.

关 键 词：财政分权 经济增长 分税制改革 

分 类 号：F812.0[经济管理—财政学] F124